FAC Explorer

Finding 964966 (2023-003)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300225
Organization: Eagle Grove Community School District (IA)
Auditor: Cornwell Frideres Maher & Associates P L C

AI Summary

  • Answer: The district failed to properly separate duties related to custody, record-keeping, and reconciling functions.
  • Trend: This issue affects compliance with federal program requirements and increases the risk of errors or fraud.
  • List: Recommend implementing clear segregation of duties to enhance oversight and accountability.

Finding Text

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 388522 2023-003
    Material Weakness Repeat
  • 388523 2023-003
    Material Weakness Repeat
  • 388524 2023-003
    Material Weakness Repeat
  • 388525 2023-003
    Material Weakness Repeat
  • 388526 2023-003
    Material Weakness Repeat
  • 964964 2023-003
    Material Weakness Repeat
  • 964965 2023-003
    Material Weakness Repeat
  • 964967 2023-003
    Material Weakness Repeat
  • 964968 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $318,981
84.425 Education Stabilization Fund $106,636
84.011 Migrant Education_state Grant Program $95,977
10.553 School Breakfast Program $95,487
32.009 Emergency Connectivity Fund Program $80,412
10.555 National School Lunch Program $49,342
84.027 Special Education_grants to States $46,837
84.367 Improving Teacher Quality State Grants $27,959
10.582 Fresh Fruit and Vegetable Program $25,760
84.424 Student Support and Academic Enrichment Program $17,562
84.048 Career and Technical Education -- Basic Grants to States $10,164
10.559 Summer Food Service Program for Children $1,057